Germany - Accounting and auditing

Description

The contract will be awarded at a fixed price of EUR 735 000 including VAT at the applicable rate and all ancillary costs. EUR 612 500 will be charged for the Comparative Audit, EUR 612 500 for payment in 5 instalments and EUR 122 500 for the General Report (final invoice).
The 228th Comparative Audit "Budget Structure Audit 2021: Administrative Districts" is based on the Act on the Regulation of the Supra-Local Audit of Local Authorities in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).the contractor will make findings on budget stability, audit the formal treatment of the annual financial statements, examine the risk prevention of the local authorities to avoid fraudulent acts and carry out the review in accordance with section 1.10. The Contractor shall audit these entities in accordance with the principles of legality, regularity and economy. The Contractor shall examine the balance sheets and annual accounts drawn up during the audit period for clarity, transparency and compliance with the principles of proper accounting and inventory. He also assesses the preparation process for the outstanding annual financial statements and the municipal overall financial statement. The audit focuses on:- the effects of the Corona crisis on the household economy;- the digitalisation of schools;- measures for the compatibility of family and work;- the district and school levies;- the deployment of personnel in the core administration;- the compulsory tasks that are critical to the tasks (implementation criticism);- the voluntary services (purpose and implementation criticism), taking into account the standards set by the municipalities themselves;- opportunities for intermunicipal cooperation must also be taken into account. In addition, the contractor will analyse the extent to which the standards set by the districts lead to higher expenditure by the municipalities belonging to the districts.further audit contents result from the audit handbook.the audit is based on previous "budget structure audits".subject of the audit: seven districts to be audited comparatively These are selected from the following nine administrative districts in a negotiated procedure: Bergstrasse District, Fulda District, Giessen District, Waldeck-Frankenberg District, Schwalm-Eder District, Vogelsberg District, Werra-Meissner District, Main-Taunus District, Odenwald District.

Opportunity closing date

10 August 2020

Value of contract

£100k-1m